The government provided Local Authorities with an allocation from the COVID-19 Additional Relief Fund (CARF) to deliver a local, discretionary scheme. The aim of the scheme was to support businesses affected by the pandemic who had not been eligible for other support linked to business rates. The relief was awarded to reduce the Business Rates liability for 2021/2022 and had to be allocated between March 2022 and September 2022.
Salford City Council delivered three rounds of their local discretionary scheme, each time including more eligible cohorts, and distributed all of its £7.9m allocation.
If there is a change in circumstances affecting your Business Rates Liability for the period 1 April 2021 – 31 March 2022 after your COVID-19 Additional Relief was awarded, an amended bill will be issued reflecting the variation to the relief. Salford City Council will not be awarding any further COVID-19 Additional relief if your liability increases.
To be eligible for Salford's COVID-19 Additional Relief scheme three, the business must be occupying a hereditament Salford and:
The following are not eligible for this additional business rates relief.
Ratepayers who for the same period of the relief either are or would have been eligible for the:
Essentially, this means that shops, restaurants, cafes, drinking establishments, cinemas, live music and leisure venues, hotels, guests and boarding premises and self-catering accommodation were excluded from this relief.
A property for a period when it is unoccupied (other than property which has become closed temporarily due to the government’s advice on COVID-19, which should be treated as occupied for the purposes of this relief)
A business which is categorised as one of the following types:
Where it is the council’s view that the award of any relief is not in the best interest of the taxpayers of Salford. That is businesses which are having a detrimental impact on the city, our residents, or our neighbourhoods, such as where the council is taking enforcement action against a business for a serious offence.
In line with similar discretionary relief schemes, businesses awarded COVID-19 Additional Relief received:
The relief was applied directly to the ratepayers account after mandatory reliefs and other discretionary reliefs grants have been applied.
Where the account went into credit for 2021/2022, a refund was made to the registered liable rates payer. The instalments due for 2022/2023 remained the same.
Discretionary relief such as COVID-19 Additional relief is likely to amount to a subsidy. It is the responsibility of the business at ‘economic actor’ level to understand that by accepting this relief it will not breach the current UK Subsidy Allowance thresholds and be able to declare the total amount of subsidies received in the last three financial years.
Further information on the subsidy allowances applicable to COVID-19 Additional Relief.
If after successfully applying for the relief it becomes evident that by accepting the relief your business will exceed the permitted subsidy allowance, you need to notify us immediately. You can do that by using the link below. You can also use this link if you wish to refuse the relief for any other reason too.
The government and Salford City Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above these thresholds. A ratepayer who falsely applies for any relief, provides false information or makes false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006.
This page was last updated on 6 December 2022